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Valentina R., lawyer
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 53 - Supply of services in respect of admission to educational events - Place of taxable transactions)
(2019/C 155/11)
Language of the case: Swedish
Applicant: Skatteverket
Defendant: Srf konsulterna AB
Article 53 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the expression ‘services in respect of admission to events’ in that provision includes a service, such as that at issue in the main proceedings, in the form of a five-day course on accountancy and management which is supplied solely to taxable persons and requires advance registration and payment.
(1) OJ C 52, 12.2.2018.